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Thursday, September 3, 2020
Us Postal Service – Insolvency
The United States Postal Service: At the Brink of Insolvency Business 510 â⬠Managerial Economics Final Project Submission February 25, 2012 Executive Summary this report investigates the United States Postal Service money related issues, which carried it to the edge of indebtedness, in the wake of losing more than $25B over the most recent 5 years. It breaks down components and execution and proposes remedial activities to take USPS back to budgetary dissolvability. Both microeconomic and macroeconomic variables influencing the firm were examined while recognizing its qualities, shortcomings, openings and threats.USPS items and administrations show its qualities with its imposing business model of the mailing business and as an administration establishment with an open credit extension with the Federal Financing Bank of up to $15B. Shortcomings remember need or next to no assorted variety for its items and administrations, prohibitive conveyance plans and ordered huge conveyance focuses. Open doors for USPS incorporate expanding its item decent variety exploiting the web and other creating innovations it can use to improve its working costs. USPS is likewise encountering outside and inside threats.One of these dangers is the more extensive acknowledgment of computerized innovation particularly with the web and email, cell phones and portable web, soaring working expenses and powerlessness to roll out ideal improvements and reactions to alleviate proceeded with misfortunes without experiencing the Postal Regulatory Commission and Congress. Taking into account this, USPS is prescribed to adopt a multi-prong strategy to improve its incomes by expanding item estimating with its transportation administrations while remaining serious, utilizing the hypothesis of value flexibility of interest to fittingly value its mailing administrations and broadening its products.Reduce working expenses by lessening quantities of representatives, improving its armada of vehicle s to more eco-friendly vehicles or utilizing substitute vitality and furthermore by decreasing oversaw offices and conveyance plans. Lastly USPS needs to demand Congress to give it position to impact value changes coming about because of strange changes in cost of fuel and different materials and assets utilized in satisfying its order of offering a basic postal support to the country. Outline Establishment and General Business Description Article 1, Section 8, provision 7 of the United States Constitution sets up the U.S. Postal Service. The current mail station association is working under the arrangements of the Postal Reorganization Act of July 1, 1971 assigning the US Postal Service (USPS) as a free foundation of the official part of the Government of the United States. The Postal Accountability and Enhancement Act, Public Law 109-435 made further amendments and the overseeing resolution is arranged in Title 39 of the United States Code. A similar open law made the Postal Regul atory Commission (PRC) offering the PRC with administrative and oversight commitments in the administration and activity of the U.S. Postal Service (USPS Annual 10-K Report, 2011). The command of the USPS is to offer a ââ¬Å"fundamental postal serviceâ⬠to the whole country at reasonable and sensible rates affirmed by Congress. This command is satisfied by offering diverse degree of mailing and transportation administrations all through the nation. As of September 30, 2011, all out workers number to 557,251 profession representatives, down 4. 6% from the prior year of 583,908 and 88,700 non-vocation representatives (Annual Report to Congress, 2011).More than 85% of profession representatives are secured by aggregate dealing understandings through one of the accompanying four administration associations: American Postal Workers Union (APWU), National Association of Letter Carriers (NALC), National Postal Mail Handlers (NPMHU) and National Rural Letter Carriers (NRLCA). Items an d Services The United States Postal Service isolates their administrations into two general classifications: Market prevailing mailing administrations and serious transportation administrations. Mailing administrations incorporate First Class Mail, Standard Mail, Periodicals and Package Services.Shipping Services incorporate yet not restricted to Priority Mail, Express Mail, Bulk, Parcel Post and Bulk International Mail. Mailing administrations have set floor costs however by and large doesnââ¬â¢t have any set maximum cost up to the permitted greatest size and weight limits (generally 70 pounds for each bundle). Similar remains constant for transportation administrations. Every one of these administrations are offered through a system of in excess of 32,000 Post Offices, stations and branches, in addition to a great many agreement post units, Community Post Offices, Village Post Offices, retail foundations selling postage stamps and different administrations including the web, ww w. sps. com. Extra administrations offered are offer of Postal Money Orders, renting of Post Office boxes and offer of post cards or welcome cards. Worldwide mail and bundle administrations are additionally accessible to in excess of 190 nations (Annual Report to Congress, 2011). The current First-Class Mail stamp costs $0. 45 expanded 2. 1% beginning in January 2012 that was declared in October 18, 2011. Postal Service Mail valuing is set by the Board of Governors and endorsed by the PRC. Transportation administrations estimating is set by law taking care of both the institutional costs portion and inferable costs.The institutional expenses assignment is dictated by the PRC and is as of now set at 5. 5%. Accordingly the delivery cost is the total of 5. 5% institutional costs (tantamount to exchange costs) and inferable expense, speaking to the immediate expense of the mailing or transportation administrations based from the weight and size of the bundle (USPS Annual 10-K Report, 20 11). Current Financial Statement For the monetary year finishing September 30, 2011, the United States Postal Service detailed a total deficit of $5. 067B from their activity, an improvement contrast with the past yearââ¬â¢s loss of $8. 505B. This is notwithstanding a decrease of 4. % in the quantity of its vocation representatives from 583,908 to 557,251 (USPS Annual 10K Report, 2011). Much the same as some other private organizations, the USPS was additionally incredibly affected by the worldwide economy particularly the profound and delayed financial downturn of 2008. Moreover, with progress in innovation, more extensive accessibility of web broadband administrations, lower cost of PCs, pervasive utilization of web based banking and furthermore flood in offering of online finances moves, which offers accommodation and speed as well as for all intents and purposes free, has legitimately contend and prevailed upon a portion of the mailing administrations of the USPS.Mail volume conveyances have diminished by 5% over the most recent two years, 2011 and 2010 and the prior year, in 2009, the abatement was an amazing 12. 8% (USPS Annual 10K Report, 2011). The development of portable web combined with advanced mobile phones will just exacerbate USPS declining mail volume later on. At last, one of the greatest working costs of USPS other than transportation expenses and plant hardware and offices is representative wages and retiree benefits. USPS business costs makes up around 80% of its all out working expenses (Kosar, 2012).Employee wages and retiree benefits costs are essentially affected by wage swelling, medical advantage premium expands, retirement and workersââ¬â¢ pay projects, and average cost for basic items remittances. Over the most recent 5 years, the USPS endured a complete total deficit of more than $25 billion including $21 billion of costs for the pre-subsidizing of the Postal Service Retiree Health Benefits Fund (PSRHBF) commanded by Public L aw 109-435 (USPS Annual 10K Report, 2011). USPS current complete obligation as of September 2011 is at $13B which is just $2B from its legal constraint of $15B set by 39 U.S. C 2005(a) (Kosar, 2012). Budget summaries answered to Congress for the monetary year finishing September 30, 2011: Years finished Sept. 30, 2011Percent change from going before year (dollars in millions) 2011 2010 2009 2011 2010 2009 Operating income $ 65,711 67,052 $ 68,090 (2. 0%) (1. 5%) (9. 1%) Operating costs * $ 70,634 $ 75,426 $ 71,830 (6. 4%) 5. 0% (7. 6%) Loss from activities $ (4,923) $ (8,374) $ (3,740) Operating edge (7. 5%) (12. 5%) (5. 5%) Net shortfall $ (5,067) $ (8,505) $ (3,794) Purchases of capital $ 1,190 $ 1,393 $ 1,839 (14. 6%) (24. 3%) (7. %) Property and gear Debt $ 13,000 $ 12,000 $ 10,200 Interest cost $ 172 $ 156 $ 80 Capital commitments of $ 3,132 $ 3,132 $ 3,087 U. S. Government Deficit since redesign $ (22,072) $ (17,005) $ (8,500) Total net inadequacy $ (18,940) $ (13,873) $ (5,41 3) Number of profession workers 557,251 583,908 623,128 (4. 6%) (6. 3%) (6. 0%) Mail volume (pieces in millions) 167,934 170,860 176,744 (1. 7%) (3. 3%) (12. 8%) New conveyance focuses served 636,530 739,580 923,595 *P. L. 112-33 had a net effect of a $5. 5 billion decrease of costs in 2011.P. L. 111-68 had a net effect of a $4. 0 billion decrease of cost in 2009. Graphical portrayal of USPS working incomes and costs from FY 2004 â⬠FY 2011 Market Structure Monopoly Salvatore D. (2012) characterized an imposing business model market as ââ¬Å"an association in which a solitary firm sells an item for which there are no nearby substitutesâ⬠(p. 388). Also, of the four wellsprings of restraining infrastructure refered to (Salvatore, p. 390) is one set up by an administration establishment like the United States Postal Service. Not all of USPS items and administrations are monopolized.USPS syndication is just in their mailing administration alluding to as its ââ¬Å"dominant mai ling serviceâ⬠. No other conveyance administration organization in the business is permitted to convey mail. What's more, this incorporates conveyance administration organizations like UPS and FedEx. Mailing administrations incorporates First Class Mail, Standard Mail, Periodicals and Package Services. The USPSââ¬â¢s has imposing business model over letter conveyance, post box restraining infrastructure and the capacity to suspend the conveyance in specific regions. It upholds this syndication with its outfitted postal overseers who can lead searches and seizures in the event that it associates penetrate with its monopoly.The
Saturday, August 22, 2020
Waterlily Handicrafts Website Essay Sample free essay sample
Presentation The benefit of this study is that the imprint clients will simple see the stocks and its fiscal qualities and will hold bounty discernment to the worry and its activity. The imprint advertise for H2O lily handcrafts would be predominately the nearby market of wealthier Filipinos. abroad Filipino specialists. outcasts and outsiders. The nearby specialists unit of Paniqui plans to arraign on giving H2O lily handcrafts to clearing to a figure of household distributers and retail networks. The reason for H2O lily boxes. crates. what's more, wallets will mainly be condition witting buyers who do non use plastic packs or fictile compartments. These customers and other incognizant buyers will be focused through direct selling and immediate and aberrant ad runs sponsored up by the neighborhood specialists unit of Paniqui. the Provincial Government of Tarlac. what's more, the Department of Trade and Industry. There are three boss market marks for the H2O lily handcrafts. We will compose a custom article test on Waterlily Handicrafts Website Essay Sample or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The imprint for the H2O lily way focuses ( to a great extent purses. shoes. wallet. and so on ) will be built up local handcraft agents and retail traders in Luzon. Visayas and Mindanao. each piece great as exporters for the United States. Japan. furthermore, European markets. It is foreseen that household net incomes to give to the enormous touristry advertise everywhere throughout the Philippine islands will do up the main part of H2O lily way itemsales. The imprint showcase for H2O lily handcrafts ( to a great extent lampshade. corrective family stocks. placemats. and so on ) will abdominal muscle initio be the Filipino people group populating abroad. This epitomizes a significant market. as there are numerous Filipinos working far and wide more than 860. 000 non adverting Filipino foreigners. so the general conceivable market size is huge. The central potential opponents would be different networks everywhere throughout the state who other than began this H2O lily weaving endeavor. as this is advanced by the Department of Trade and Industry to neighborhood specialists units with issue with the irritating H2O works. Another is crafted works made of other autochthonal stuffs. Water lily stocks could strive great on the balance of money related an incentive with other autochthonal stuffs as the characteristic stuffs are unreservedly reaped. The run of the mill exposure about the H2O lily stocks is that they are acceptable created by manus utilizing autochthonal stuffs and the plans are restorative focusing on the Filipino legacy. Other than. the utilization of the product is extremely useful to nature as it substitutes the use of plastic stuffs and at a similar clasp stops the stopping up of stream of H2O on waterways and creeks. Be that as it may. the marketing money related estimation of the handcraft is extremely reasonable. The handcraft could other than be specially made. The activity of the imprint clients was they need to hold a simple managing to the Water lily Handicrafts. so we are building up a site entitled Water lily Handicrafts Website for them to use and to hold an answer for their activity pretty much the entirety of their requests to cognize about the worry. Undertaking Context The H2O lily embraced began as a help plan for the Paniqui grown-up females. out-of-school youthful people. what's more, senior residents composed by the Local Government Unit of Paniqui. The executives is coordinated by the Municipal Mayor with the guide of the Municipal Social Welfare and Development Office. A wide extent of stocks like spots. shoes. shoes. packs. bushels. money clips. pockets. belts. plate. placemats. boxes. tissue holders and numerous others can be created by Paniqui people using teases of dried H2O jacinths. The Program is as a team with the Provincial Government of Tarlac which other than gives the needful limited time and notice run with the national department. the Department of Trade and Industry who help the weavers for needful readiness and advancement. It began from 12 homemakers to 25 grown-up females and youthful people thus to 50 inside a twelvemonth. Handcrafting at last turned into a productive action for individuals who were one time waiting outside their places playing a game of cards and procuring alcoholic the each twenty-four hours. A few weavers assume their work at position with the entire family unit fall ining the formulating of the H2O lily handcrafts. While others decides to work at the Paniqui Livelihood Center were stuffs are promptly accessible. A family would pick up roughly around 300 pesos ( Php 300 ) week after week during slack season and around 600 pesos ( Php 600 ) week after week during extremum season. Before it turned into a help plan last August 2008. the builds for these H2O lilies are sicknesses to the network as it hampers the progression of H2O in streams and creek during overwhelming downpours doing implosion treatment in the nation. It is anticipated that by the fourth twelvemonth of activity the whole pay for the laborers from handcrafting exercises could increment around multiple times by the twelvemonth 2012. Reason and Description The plan of the study is to gracefully a site to the network of Paniqui. Tarlac for the Waterlily Handicrafts for them to simple progress and expose their stocks. AimsThe motivation behind the study centers around the advancement of the proposed Waterlily Handicrafts Website.Some of the points are: 1. To help the residents of the region of Paniqui. Tarlac to propel their stocks on the web. 2. To hold a simple minutess to their customers through the site. 3. To rescue labor with regards to selling the stocks through the handiness of the site. Degree and Restriction The framework is an on-line concern managing of stocks. It is predominantly demonstrated to the dwelling places of the territory of Tarlac. It is an easy to use framework that is proficient in doing a simple managing so as to flexibly great help to customers. The framework is restricted simply for concern managing of the stocks. The bringing administrations are inside only the nation of Tarlac state. As for the purchasers of various states. stocks will be conveyed by other national bringing administrations ( eg. . 2 spell ) . Further the framework will simply acknowledge installments on hard cash balance. Part 2REVIEW OF RELATED LITERATURE/SYSTEMSForeign LITERATURE When thought about a disturbance. the one time humble H2O lily is making ripplings in the agribusiness word in light of its various financial sciences prospects. It is a free-coasting lasting amphibian works indigen to tropical South America. With wide. middle. smooth. praise leaves. it might lift over the outside of the H2O each piece much as one meter in height. The foliages are 10-20 centimeters over. what's more, coast over the H2O surface. It has long. supple and bulblike teases. The padded. openly hanging roots are purplish-dark. A vertical debris bolsters an individual spike of 8-15 obviously appealing blossoms. generally lavender to tap in shading with six petals. Specialists call it H2O jacinth however to most Filipinos it is known as ââ¬Å"water lily. â⬠Water jacinth ( logical name: Eichorniacrassipes ) is viewed as the most beneficial chips away at Earth as it yields in excess of 200 dozenss of dry issue per hectare per twelvemonth under typical conditions. On H2O fusing high groupings of sewerage. it yields up to 657 dozenss of dry undertaking per hectare. ââ¬Å"The works is unmistakably more profitable than the harvests that have been painstakingly developed by grown-up male under close perfect states of treatment. water system. furthermore, bug control. â⬠composed John Bunton in an article which showed up in Far Eastern Agriculture. Water jacinth was brought into numerous pieces of the universe. counting the Philippines. as a restorative nursery pool works because of its magnificence. However, today. it is viewed as a plague as 10 workss could deliver great more than 650. 000 posterity inside eight months. In Laguna de Bay. for case. H2O jacinth is viewed as an aggravation. ââ¬Å"These workss now spread approximately 20 % of the lakeââ¬â¢s surface nation. â⬠said Edgardo Manda. general executive of Laguna Lake Development Authority. He included that such expansion undermines continuance of sea-going species there since these workss square sunlightââ¬â¢s attack into the H2O. That is only one of its biological effects. Water jacinth other than decreases organic assorted variety. impacts nativeââ¬â¢ submersed workss. changes inundated works networks by compelling off and mistreating them. furthermore change bodily networks by blockading course to the H2O as well as quenching workss the energize creatures rely upon for cover and settling. In Lake Victoria. African anglers have noticed that. in nations where there is a lot of H2O hyacinth invasion. the H2O is still and warm and the fish vanish. They other than gripe that crocodiles and snakes have gotten all the more overall. The physical occupations brought roughly by H2O jacinths are currently basic comprehension. Water hyacinth mats stop up conduits. doing sailing. angling and pretty much all other H2O exercises unthinkable. Numerous huge hydropower methodologies are suffering from the impacts of H2O jacinth. By and by. there are a few famous control components for preventing the spread of or dispensing with H2O jacinth: natural. concoction and physical control. Every ha its advantages and disadvantages. Synthetic control is the least preferred because of the obscure since quite a while ago run impacts on the earth and the networks with which it comes into contact. Physical control. using mechanical cutters. dredgers or manual extraction strategies. is utilized generally however is beyond all doubt won and can non spread with huge pervasions. It is non appropriate for enormous pervasions and is overall viewed as a short-run arrangement. Organic control is the most broadly preferred long haul control strategy. being relatively simple to use. furthermore, seemingly providing the solitary monetary and economical control. In so
Friday, August 21, 2020
Advanced Writing per. 4 Essay Example For Students
Propelled Writing per. 4 Essay Jimmy Hoffa, His Life and DisappearanceIn his prime Jimmy Hoffa was one of the most persuasive men in the United States. From his absolute starting point his reality was undermined. He had an extremely awful youth. His grown-up life was considerably more lively than was his childhood.(Friedman 124) His abrupt vanishing has stayed a riddle to everybody for quite a long time. This secret must be reconsidered and at last comprehended . What befell James R. Hoffa, and for what reason did it occur? These inquiries are just a couple of the numerous that must be offered an explanation to comprehend this confounding secret. Before developing the vanishing itself, one should realize who was it that vanished. Jimmy Hoffa was the child of an ineffective coal miner in the humble community of Brazil, Indiana, who kicked the bucket when Hoffa was just four.(124) Hoffa pulled clothing home in a wagon for his mom to wash, hacked and sold wood, and scratched mussel shells of the base of the Wabash River to sell by the ton to fasten creators. At the point when his mom moved the family to Detroit , six years after her spouses demise, Jimmy pulled remains and passed out pamphlets for patent meds at production line doors. He quit school at fourteen in his seventh grade year, to work full time.(133) During Hoffas youth he was approached to surrender his innocent ways and become the man of the house. His years as a youngster were likewise accused of a unique sort of brilliant vitality. At the young age of seventeen Hoffa was emptying freight cars at the Kroger staple chain distribution center in Detroit for thirty-two pennies 60 minutes. It was there that he sorted out his first work strike (Franco 150). It is dangers like that one that drove Hoffa to turning out to be such an incredible figure in America. Hoffa wedded at a youthful age and had two kids, Barbara and James Jr.. While Hoffa was constantly a diligent employee, he wasnt consistently the sort of man that you might want to call your companion. He wasnt consistently on the law that is acknowledged by society. . . . the facts demonstrate that Hoffa utilized the hooligans to move to the top . . .(Brill 84). Hoffa utilized the black market to acquire power, he likewise partook in their wrongdoings. He made a large number of dollars in coercion conspires that drained guiltless agents of all they had. He had set his significant other up, under her original last name, in a truck renting organization that got business from trucking organizations anxious to get Hoffa to back off of the wages they needed to pay their Teamsters drivers. He had paid off individuals from Congress with at least 5 hundred dollar greenbacks stuffed into a hand conveyed duplicate of the Teamsters month to month magazine. He had redirected millions from Teamsters annuity assets to make false advances to the crowd. He had been sen tenced for mail extortion for scheming to take cash from the Central States Pension Fund to rescue him of a bombing land contract. He had been sentenced for jury altering. On March seventh 1967 his last endeavor for claim was denied in a Tennessee jury altering conviction. He had, as indicated by one legal advisor associated with the case, prevailing with regards to burrowing his way into prison. He had changed over a moderately minor crime accusation of taking cash from his manager and transformed it into a lawful offense conviction for altering the jury in the that case. Subsequently, Hoffa was never indicted for the offense accusation. On his excursion to the top Hoffa additionally made numerous adversaries. One such adversary was the celebrated government official Robert Kennedy. One especially interesting experience between these two men happened in March of 1957. Hoffa was captured for endeavoring to pay off a legal advisor, John Cheasty, to turn into an individual from the McClellan Committee staff and acquire classified board of trustees reminders for him(Brill 201). The McClellan Committee was exploring the debasement and incompetent organization in the treatment of representative advantage designs in Americas work Unions(Internet). When Cheasty went to Robert Kennedy and let him know of the offer, Kennedy organized the FBI to take pictures of Cheasty at city intersection gatherings as he passed government reports to Hoffa as an end-result of cash(Brill 202). With implicating proof, for example, photographs of the wrongdoing this ought to of been as simple conviction. Coming as it did just before Hoffas arran ged climb to the Teamsters administration, it was to have been Kennedys take out blow against Hoffa(204). The following preliminary was brimming with peculiarities and amazements. Hoffa recruited Edward Bennett Williams, a gifted, yet foul legal counselor. The preliminary occurred in a predominately dark Washington D.C., where the jury of twelve friends was comprised of eight blacks. Williams endeavored to depict the indictments key observer, Mr. Cheasty, as an enemy of dark, blaming him for having explored the NAACP and of attempting to separate the acclaimed Alabama transport blacklist. Not exclusively were these charges superfluous to the preliminary, they were additionally absolutely unfounded. Another questionable guard strategy included an unexpected appearance in the court by the previous heavyweight boxing champion Joe Louis. Louis told spectators that Hoffa was an old companion. Louis at that point welcomed Hoffa and wished him well in full perspective on the jury. It was l ater found that Louis and Hoffa were negligible associates and that all of Louis travel costs had been secured by Hoffa himself. While there is no strong proof to demonstrate it, these activities must of had extraordinary effect on the jury. The jury for this situation some way or another figured out how to look past the dooming pictures and restored a not blameworthy decision after just a couple of long periods of consideration on July 19, 1957. (Brill 206)His numerous unlawful demonstrations and the plenty of foes he made may have added to Hoffas vanishing. Various individuals had reason enough to need Hoffa off the beaten path, yet few had the assets nor the way to do such an accomplishment. In any case, on a hot July night in 1975, somebody accomplished this grand deed. On the morning of July 31st 1975 Jimmy Hoffa Jr. gotten a call from his mom. She was crying so hard that Jimmy Jr. believed it to be deadly to a lady with a heart condition. Finally he got her to clarify what had occurred. His dad had not returned home the prior night. He had been expected back at 4 oclock the earlier day for a grill. Hoffa Sr. has been portrayed as a nondrinker, a cub scout type spouse who returned home each night. He was careful, he called home on the off chance that he was a going to be even a couple of moments late. Trusting it was a grabbing, the family accumulated in their Lake Orion Michigan home and hung tight for a payoff request. It didnt take long for the story to break out into the media. Jimmy Jr. addressed the columnists inquiries in the intense warmth outside the Lake Orion bungalow. The family gotten 100s of wrench calls, all asserting they had Hoffa Sr.. The family offered a $200,000 reward, that solitary energized all the more tormenting telephone calls.(33-36)Without any genuine prompts pass by, in the long run the family needed to admit to themselves that Hoffa was dead. For the family the nonattendance of the body was almost as awful as the homicide its elf. The executioners had perpetrated an exceptional sort of torment on the survivors. It permitted relatives to brainstorm another type of death consistently. There would be no consummation, no memorial service, no surge of distress, trailed by acknowledgment and no remaking. .u68413ed848e2e14b5056eb299f4f52db , .u68413ed848e2e14b5056eb299f4f52db .postImageUrl , .u68413ed848e2e14b5056eb299f4f52db .focused content region { min-stature: 80px; position: relative; } .u68413ed848e2e14b5056eb299f4f52db , .u68413ed848e2e14b5056eb299f4f52db:hover , .u68413ed848e2e14b5056eb299f4f52db:visited , .u68413ed848e2e14b5056eb299f4f52db:active { border:0!important; } .u68413ed848e2e14b5056eb299f4f52db .clearfix:after { content: ; show: table; clear: both; } .u68413ed848e2e14b5056eb299f4f52db { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; haziness: 1; change: murkiness 250ms; webkit-change: darkness 250ms; foundation shading: #95A5A6; } .u68413ed848e2e14b5056eb299f4f52db:active , .u68413ed848e2e14b5056eb299f4f52db:hover { obscurity: 1; change: mistiness 250ms; webkit-progress: obscurity 250ms; foundation shading: #2C3E50; } .u68413ed848e2e14b5056eb299f4f52db .focused content zone { width: 100%; position: relative; } .u68413ed848e2e14b5056eb299f4f52db .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content enhancement: underline; } .u68413ed848e2e14b5056eb299f4f52db .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u68413ed848e2e14b5056eb299f4f52db .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe sweep: 3px; box-shadow: none; text dimension: 14px; textual style weight: striking; line-tallness: 26px; moz-fringe span: 3px; content adjust: focus; content design: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: outright; right: 0; top: 0; } .u68413ed848e2e14b5056eb299f4f52db:hover .ctaButton { foundation shading: #34495E!important; } .u68413ed84 8e2e14b5056eb299f4f52db .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u68413ed848e2e14b5056eb299f4f52db-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u68413ed848e2e14b5056eb299f4f52db:after { content: ; show: square; clear: both; } READ: The New Economy EssayThere are numerous inquiries that have been left unanswered by Hoffas vanishing. The most evident inquiry is, what happened the evening of July 30th? Much is thought about the night of July 30th, however insufficient to convict a man for homicide. Right off the bat, it is realized that Hoffa went to the Machus Red Fox Restaurant at 2 p.m. July 30, 1975. He was there to meet individual Teamsters individuals Tony Giacalone and Tony Provenzano. There is no uncertainty that
Tuesday, June 16, 2020
Promotion Of A Product Different Strategies Of The Coca-Cola Company - 2750 Words
Promotion Of A Product: Different Strategies Of The Coca-Cola Company (Essay Sample) Content: Promotion of product Name Institution Date Tables of contents Executive summaryâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...3 Introductionâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...4 Products and Servicesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.5 2.1 primary products and or services offered by the organization. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.5 2.2 distinguishing features in terms of quality and designâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.5 2.3 benefits to customers of purchasing the product/serviceâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...6 Distribution and Delivery: â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦7 service placed with regards to distribution, selling product to the customerâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...7 distributors, logistics and/or use of the internet to sell products directly to consumersâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦.7 Pricingâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦8 How is the price for the product/service setâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.8 What factors are taken into accountâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦9 Is there any discounting. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.9 Marketing and Promotionâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦10 What methods are used to promote the product/service?.............................................................10 How is the effectiveness of each of these measured?...................................................................11 Market Segmentation, Targeting and Positioning: â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.11 What are the primary and secondary markets for your products and services?..........................11 How are customers targeted?......................................................................................................12 Suggest how the company or products are positionedâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦13 Referencesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..14 Executive summary The Coca-Cola company is the main company that manufactures, markets of the non-alcoholic beverages and the also the syrups. This company has over 300 brands of the different beverages. There are four top of the soft drinks and these are: coca cola, diet coke, Fanta and sprite.in addition this company also markets water and the energy drinks. Other top brands which are sold also include the minute maid, Powerade, Dasani and the vitamin water. This company has also the world largest distribution system. Sprite is one of the major product which was introduced in the year 1961. Sprite is the worldââ¬â¢s leading lemon-flavored drink. Coke diet is liked by consumers because it is free of the calories and it is also free of sugar. This brand was first introduced in the united states of America back in the year 1982. The coca cola company mainly operate from the local channels. This company is in a position to manufacture and sell its beverages, beverages bases and it sell the concentra tes. This company also owns brands and also it is responsible for marketing its brands. The coca cola company has a very unique distribution has a very unique method of distributing its products. The retailers have the main task of selling the final method of distribution. This is among the main methods of distribution. The main objective of marketing of the products in the coca cola is to sell the right product and at the right time. Through the most appropriate marketing strategy the company has been in the position to maintain the good relationship with the customers. The customers of the coca cola company include the international retailersââ¬â¢ restaurants and small businesses. The customers who buy the coca cola products are able to buy the products at a very low cost and therefore they are able to make more profits which in turn will help to boost the profits of the small owners. Introduction The Coca-Cola company is the main company that manufactures, markets of the non-alcoholic beverages and the also the syrups. This company overs over 500 brands in over 300 companies. The company records a 1.6 billion serving each day. This company has its headquarters in Atlanta in Georgia. This company has a very long history of the acquisitions. For example, the coca cola company acquired the minute maid in the year 1960. This company was established by the Dr. john Pemberton in the year 1886. This company accounts for over 78% of the total beverage all over the world. This company has over 300 brands of the different beverages. There are four top of the soft drinks and these are: coca cola, diet coke, Fanta and sprite.in addition this company also markets water and the energy drinks. Other top brands which are sold also include the minute maid, Powerade, Dasani and the vitamin water. This company ahs also the world largest distribution system. The statics from the company shows t hat over 60%of its sale comes from outside USA. The coca cola company is in a position to manage six operating systems. These segments are usually geographically based and they include; Europe, the middle east, Africa, north America, Asia, pacific and Latin America. The north America has the largest geographical segment which accounts up to 30% of the totally revenue. The Asia and the pacific generate up to almost 20% of the total revenue. The Latin America brings about 11% of the total revenue (Galia et al., 2016). Products and Services: 2.1 What are the key or primary products and or services offered by the organization. Sprite is one of the major product which was introduced in the year 1961. Sprite is the worldââ¬â¢s leading lemon-flavored drink. This drink is sold in almost 190 countries all over the world. It is ranked number three al, over the world. Fanta was introduced in the year 1940. This drink is the oldest brand of the coca cola company. This brand is the largest selling brand in Africa and Asia. The statics from the coca cola company shows that this drink is consumed by over 120 million customers per day. Many of the customers like Fanta because of its fruity taste. Coke diet is liked by consumers because it is free of the calories and it is also free of sugar. This brand was firs introduced in the united states of America back in the year 1982. This brand is available in more than 155 markets all over the world. Also, Dasani is brand of water and it is like by people for its clean and fresh style. Minute maid is another brand that is sold by the coca cola company and it has been in e xistence for more than 61 years. The consumers prefer this drink because it is rich in nutrition and good quality. This brand acquired the coca cola company back in the year 1960. What are their distinguishing features in terms of quality and design The coca cola company is not a single company, for example the company does control the bottling partners. The coca cola company mainly operate from the local channels. This company is in a position to manufacture and sell its beverages, beverages bases and it sell the concentrates. This company also owns brands and also it is responsible for marketing its brands. The bottling partners of the coca cola company are given the mandate of packaging, merchandise and then distributing the final product. In the year 2011 the coca cola company launched more than over 500 brands which have low concentration of the calories and this has helped to bring, more profits to the companies. Up to date the company has more than 900 beverages which have low concentration of the calories. For example, one of the brand which was introduced is the coca cola zero and up to date it is sold in more than 160 countries all over the world and this has helped to bring more profits to the company (Lammersma et al ., 2017). What are the benefits to customers of purchasing the product/service? The coca cola company is usually involved in finding out if the customers are very satisfied with the products they provide. The customers of the coca cola company include the international retailersââ¬â¢ restaurants and small businesses. The customers who buy the coca cola products are able to buy the products at a very low cost and therefore they are able to make more profits which in turn will help to boost the profits of the small owners. In Africa and Europe, the coca cola research councils usually conduct research on the many issues which affect the food industry. This will then help the retailers to get the necessary information of the changes in the market place. This makes the coca cola company to be very unique on its own. The coca cola company also provides much support to the small, scale customers by training them. This will in turn make their businesses to be more profitable. For example, the coca cola company has established a customer training center in Mexico, bra zil and in Peru (Galia et al., 2016). Distribution and Delivery: Where is the product/service placed with regards to distribution, location and methods of getting the product to the customer? The coca cola company has a very unique distribution has a very unique method of distributing its products. The retailers have the main task of selling the final method of distribution. This is among the main methods of distribution. For instance, the coca cola company only caters the tripartition fee between the industry and the bottling company. Then transportation to the customers will afford the transportation fee to the customer. This helps the coca cola company to obtain save a lot of money which they would have spent it on the transportation. The coca cola company is continuing to expa...
Sunday, May 17, 2020
Why Birth Control Should Be Free - 1898 Words
Stephanie Valerio Anna Henson Eng 102-007 11 November 2015 Why Birth Control Should Be Free Women have been using birth control methods for over thousands of years. Today, we have various effective birth control methods available to woman. Such as the pill, patch, shot, or IUD. Birth control is a safe way to prevent pregnancy. You can purchase birth control at your doctorââ¬â¢s office, planned parenthood, a clinic, or a public health care provider. They will first discuss your medical history with you, then check your blood pressure and finally you will discuss which birth control method is right for you, and they will send you on your way with your prescription. Birth control can be purchased at your local drugstore and costs up to 50 dollars. In a lot of cases though, young girls and even older women cannot afford or access these types of birth control. There are concerns about being unemployed which results in no income coming in for birth control, lack of health insurance the woman may have and whether or not the woman can afford having a child, even more during an e conomic crisis. By having womenââ¬â¢s birth control free it will not only decrease the chances of abortion, help women financially , help with womenââ¬â¢s menstrual cycle, and also by lowering the teen pregnancy rate, and having them have the power to decide when they want to have children. Many people can argue that the government shouldnââ¬â¢t have to provide another free service and that the costShow MoreRelatedTeenage Pregnancy And Child Birth850 Words à |à 4 PagesTeenage pregnancy and child birth have long been a controversy in the united states. The issue emerged during the 1950ââ¬â¢s and early 1960ââ¬â¢s when teenage childbearing rates reached a historical peak. In the mid 1960ââ¬â¢s birth control was introduces and the teen pregnancy rate dropped by 25 percent however it is still a social issue. Such strife has triggered much political debate. Notably, whether the government should fund programs that encourage abstinence or focus on birth control. Altho ugh abstinence wouldRead MoreThe Benefits Of Free Birth Control980 Words à |à 4 PagesMonica Varona English IV Rhonda Hill 20 July 2017 The Benefits of Free Birth Control Even though birth control is an important part of preventive health care, it can be difficult to attain. The options for a woman who is not covered by a health insurance provider are limited. Their best option is to receive a prescription at a clinic or to purchase forms of birth control at a Planned Parenthood center. Still, these women are left to cover the price of the pill that can range from $35-$200 a monthRead MoreEffects Of Birth Control On Children1677 Words à |à 7 Pagesasked my dad if he was okay with me going on birth control. Naturally he thought the worst, but that had nothing to do with why I wanted it. The reason that most female teens think about birth control is because of premenstrual syndrome -- a condition which causes migraines, cramps, and mood swings. Many people, like my father, disapprove of teens using birth control for moral and/ or religious reasons. Parents do not want their children to have birth control because they often feel that it is inappropria teRead More Birthcontrol and the Work Of Margaret Sanger Essay1607 Words à |à 7 PagesOf Margaret Sanger Works Cited Missing A free race cannot be born and no woman can call herself free who does not own and control her body. No woman can call herself free until she can choose consciously whether she will or will not be a mother(Sanger A 35). Margaret Sanger (1870-1966)said this in one of her many controversial papers. The name of Margaret Sanger and the issue of birth control have virtually become synonymous. Birth control and the work of Sanger have done a great deal toRead MoreProblems with Teen Pregnancy in Oklahoma Essay1032 Words à |à 5 PagesOklahoma has been ranked number two in teen birth rates according to a Tulsa World article. Teen pregnancy has always been a problem in America. More and more teens are becoming pregnant every day. Most of them canââ¬â¢t afford the expenses of birth control. Others do not know how to prevent it. Teen pregnancy can also cause education problems with the teen. Teen moms are not mature enough to handle raising a kid. Many kids who have parents who were young when they had them are more than likely goingRead MoreBirth Control Essay1021 Words à |à 5 PagesShould Birth Control Be Accessible To All? When it comes to birth control, you have many options to choose from and it will be your personal decision. They are a synthetic form of progesterone and estrogen, it is the act of preventing pregnancy. Birth control also reduces abortion. The food and drug administration (FDA) approved of the pill in the 1960ââ¬â¢s and ever since, women have continued to use it. The pill has become the most popular and one of the most effective forms of reversible birth controlRead MoreShould Teenagers Have Access to Birth Control1648 Words à |à 7 PagesBarbara Burton Professor Singh English 111 November 13, 2012 Should Teenagers Have Access to Birth Control? Teenagers are still growing and learning. Sometimes we forget that they are making choices that can affect their whole life. Yes, we are here to teach them and to guide them in making decisions that will help shape their future. Are they going to make mistakes? Are they going to regret some of their choices? Are they going to wish that they had listened to their parents at times that they didnââ¬â¢tRead MoreMargaret Sanger And The Birth Control Movement Highlighted1187 Words à |à 5 PagesMargaret Sanger and the Birth Control Movement highlighted a variety of important issues. These issues include womenââ¬â¢s right to make decisions privately versus the right of a community to regulate moral behavior; the ethnic demographics of the American people; the ability of women to control their own physical destinies by limiting family size; and the idea that small families were the way to keep the American dream alive. The debate over birth control spoke to personal and political iss ues, whichRead MoreAnalysis Of The Right To Ones Body By Margaret Sanger911 Words à |à 4 Pagesas described by biography.com, was ââ¬Å"â⬠¦ an early feminist and womenââ¬â¢s rights activist who coined the term ââ¬Ëbirth controlââ¬â¢ and worked towards its legalizationâ⬠(ââ¬Å"Margaret Sangerâ⬠). Margret was also responsible for the creation of the first planned parenthood center, and later was a founding member of the International Planned Parenthood Federation. Margret most notably belonged to the birth control movement, as she was a nurse working with women who were directly affected by the lack of child care optionsRead MoreFree And Accessible Birth Control1722 Words à |à 7 PagesFree and Accessible Birth Control in the United States A total of 730,322 abortions were reported from the Centers for Disease Control in 2011. This could easily be resolved with proper usage of birth control. But the fact of the matter is that only 62% of women are actually using proper birth control, now this may seem like a lot of women, but there is 158.6 million women in the United States alone so 58.5 million are currently not on any birth control which is a huge amount of women. Birth
Wednesday, May 6, 2020
Life As A Conformist - 795 Words
Conformity is a personââ¬â¢s belief or behavior that is influenced by their environment. Rebellion is the act of refusing to listen or follow authority. There are several costs and benefits of conformity and rebellion. The assigned readings points out many of these examples. However living a life as a conformist, rather than a rebellion would be a good decision and a safe one. If one is a conformist should they continue living that way or change to be a rebel? The cost of conformity would be in questioned if oneââ¬â¢s environment is a positive or negative one. This would reflect on whether or not one should go along with the flow or rebel against it. When one chooses to be a rebel in life they are taking a risk. Many people do not think aboutâ⬠¦show more contentâ⬠¦Doing things against your will can cause harm to oneââ¬â¢s mind. Jing-mei was faced with a lot of pressure into doing things she did not want to do. She was forced into a talent show playing the piano. The result of her performance was not good. She thought if she did badly, then she wouldnââ¬â¢t have to play again. Though, that was not the case. Her mother still insisted that she play the piano. Once the pressured built up, she seemed to hit her breaking point. That is when she started to rebel against her mother. By replying ââ¬Å"Iââ¬â¢m not going to play anymore,â⬠I said nonchalantly. ââ¬Å"Why should I? Iââ¬â¢m not a genius.â⬠(p.358). At the end of the story her mother died. Some years later after her passing she decided to try to play the piano. After playing the piano she realized that it was not so bad. Storr3 The third example of the subject at hand would be in the story ââ¬Å"A Doll Houseâ⬠(Ibsen). The conformist would be Torvald Helmer because he follows authority. In addition to him being a lawyer he was offered a bank mangerââ¬â¢s position. Being a lawyer Mr. Helmer feels that it is important to follow the law and have a good reputation. Mr. Helmer was put in a position to have Krogstad another bank employee fired. The reason being is that Krogstad is not trustworthy. Krogstad request the help of Mr. Helmerââ¬â¢s wife Nora. He wanted her to convince her husband to keep his position in exchange of him blackmailing her. He threatens toShow MoreRelatedAnalysis Of The Article Ralph Waldo Emerson 1514 Words à |à 7 Pagesmost of his philosophy is different from the real world. In the article ââ¬Å"Self- Relianceâ⬠, Emersonââ¬â¢s view of the non-conformist is important for each individual in order for them to be independent and follow their own thoughts. Each individual should believe in themselves, value their own experience, and share with society. Based on Emersonââ¬â¢s belief, Aung San Suu Kyi is a non- conformist because she is independent, has no fear, and believes what she does is right. It is important for each individualRead More Babbit by Sinclair Lewis Essays1737 Words à |à 7 Pageseven after babbitt realizes the stifling nature of the society in which he lives he is powerless to change his fate as a member of conformist society. nbsp;nbsp;nbsp;nbsp;nbsp;George F. Babbitt is a man who is completely controlled by the conformist society in which he lives. Pressure to conform lies in all aspects of Babbitts life. Relationships, family, social life, and business are all based on his ability to conform to Zeniths preset standards of thought and action. All of Babbitts thoughtsRead MoreThe Taming Of The Shrew And Ella Wheeler Wilcoxs Woman1339 Words à |à 6 Pagesmisogynistic society, pressures and encourages women into conforming. While Shakespeare believes that women must put on the facade of giving up their volition in order to gain respect, Wilcox proposes that women need to be nonconformists in order to live a life that is not dictated by female stereotypes. Shakespeareââ¬â¢s use of sarcasm establishes an insincere tone, proving that Kate, the protagonist, only appears to conform to menââ¬â¢s expectations of women in order to gain respect when voicing her opinions.Read MoreThe View of Tattoos in Our Society Today Essay1522 Words à |à 7 Pagesstigma attached to them throughout society. Such is the case of Momââ¬â¢s opinion, for example. Societyââ¬â¢s perception of body art and tattoos often stems from pseudo- stereotyping of tattooed individuals, but tattoos can function as a way to tell life stories, a form of self-expression, and as a way to claim oneââ¬â¢s own identity. Many tattooed individuals become subject to stereotyping. They soon realize while reasons behind getting a tattoo may be symbolic to them; other peopleââ¬â¢s viewsRead MoreConformity And Nonconformity In SophoclesAntigone1014 Words à |à 5 Pagesto conform can have an impact on oneââ¬â¢s decisions. He utilizes the controversy surrounding the central conflict of the play, the death of Polyneices, to portray his charactersââ¬â¢ attitudes towards conformity and nonconformity. Creon and Ismene are conformists because they believe in the absolute power of the law; whereas, Antigone is a nonconformist because she rebels against societyââ¬â¢s rules. Creonââ¬â¢s conformity is apparent through the way in which he governs. His decision to punish Antigone is notRead MoreSutherlands Differential Association Theory1430 Words à |à 6 Pages 1960; O Grady, 2014). When one is exposed to these factors in more deviant contexts rather than conformist, they are more likely to be deviant (Sutherland, 1947; Matsueda, 1988, 2001; Cressey, 1960; Bereska, 2014; Scott and Marshall, 2015; Oââ¬â¢Grady, 2014; Williams III and McShane, 2013). The main tenant of Sutherlandââ¬â¢s theory is that deviant behaviour is learned in the exact same fashion conformist behaviour is learned (Bereska, 2014, Oââ¬â¢Grady 2014, Williams III and McShane, 2013). Sutherland arguesRead MoreSocial Conformity And Political Disengagement975 Words à |à 4 Pagesmock their inability to change their situation, acknowledging how they are stuck on ââ¬Å"the treadmillâ⬠or caught ââ¬Å"in the rat raceâ⬠. In short these people are creating a ââ¬Å"So cial Ethicâ⬠by accepting their roles in unfulfilling jobs as just a reality of life in America and make no effort to change their predicament for personal benefit. Whyte compares this ââ¬Å"Social Ethicâ⬠of post-World War Two United States to the ââ¬Å"Protestant Ethicâ⬠of the 19th century. Protestant Ethic is a concept that emphasizes hardRead MoreThe Lamb and The Tyger by William Blake Essay863 Words à |à 4 Pagesdifferent types of people in this world yet we need both for balance. His next poem The Chimney Sweeper has many hidden meaning within his poem about his views on society. Then he goes on in his poem titled Infant Sorrow to reveal his thoughts on non-conformists. William Blake makes a different criticism of society in his four poems The Lamb, The Tyger, The Chimney Sweeper and Infant Sorrow. To begin, William Blake uses his poems The Lamb and The Tyger to point out flaws of society, but also to showRead MoreThe Individual in Chains of Illusionâ⬠950 Words à |à 4 Pagesones lifestyle is attributed to the concept of necrophilia and biophilia. Necrophilia can be defined as the love of death and biophilia can be defined as the love of life. Human character is dominated by both forces, but it is important to identify which of these forces plays a dominant role. The dominant role dictates the relational life one has with the world. The class of people one can associate with necrophiliacs are members of violent gangs. Members of violent gangs thrive on the love of deathRead MoreNonconformity and Its Effects728 Words à |à 3 Pagesanyoneââ¬â¢s heart apart and cause indescribable pain and distress. However, the death of his mother causes neither of those. Rather, Meursault chooses not to dwell on the matter because the death would not essentially cause any difference in his ongoing life. Furthermore, Meursaultââ¬â¢s lack of repentance after murdering a man solidifies the fact that he is a significant nonconformist. For instance, during the questioning for his action, he ââ¬Å"didnââ¬â¢t takeâ⬠¦ [the examining magistrate] seriouslyâ⬠and ââ¬Å"it all seemed
Role of Emissions in Climate Change Policy â⬠MyAssignmenthelp.com
Question: Discuss about the Role of Emissions in Climate Change Policy. Answer: Introduction Currently, there are no universally accepted standards of accounting for emission allowances in organizations. There is no accepted method of measuring and recognizing emission allowances and this has created a misunderstanding on the standards for accounting for this item in the financial report. However, this has not prevented organizations from trading and developing carbon markets. Many countries especially in Europe, South Korea, and Australia have made significant steps in trying to set uniform emission allowance measurement standards for companies in their countries (Skjrseth Eikeland, 2013). The definitions given by the Global accounting standards body indicates that carbon allowances should be treated as assets since they are resource being controlled by the organization and they have economic value. A proposal for revision on the regulation of financial instrumentsrecognizes emissions as part of an organizations instruments of finance.(Fusaro James, 2013). When it comes t o accounting, allowances from emissions are not treated as financial instruments.. The report discusses the emission allowances and provides justification for the discussions that follows. The report evaluates the measurement of emission allowances and the journal entries for this transaction are entered to illustrate how the instruments are accounted for. The final section of the report discusses the consequences of allowances issued on emissions on the financial statements which includes the balance sheet, income statement and the statement of cash flow. The first reason European Commission has established that classification of the emission allowances for accounting reasons depends on the criteria set by recognized accounting standards body only(Perkins, 2011). Since no accounting standards body has been able to put in place strategies to account for the emission allowances in financial reports. The U.S GAAP has established uniform systems of accounting which provides guidance to companies to account for emission allowance. It provides that emission allowances should be reported at historical cost and are classified as inventory in the balance sheet. Allowances that are being bought are recorded at the buying price while those received from EPA are recorded at zero price. Weighted average cost method is recommended and the calculations should be done on a monthly. The financial Accounting Standards Board (FASB) works hand in hand International Accounting Standards Board (IASB) to solve the issue of accounting for carbon emission schemes (Antes, Hansju?rgens, Letmathe, 2006). In USA certain companies mostly in the power and energy industries which are viewed as contributing greatly to pollution are needed to engage in established programs on emissions. The absence of a clearly defined strategy and methods for measuring the emission credits has resulted to the rise of the following practices in various industries; renewable energy certificates, emission offsets and credit on emissions. Accounting for emission credits or allowances In a survey conducted in USA for publicly registered companies with yearly revenues of between $1.1 billion and $100 billion between Jan 2009 and September 2009(Taticchi,Carbone Albino, 2013). Of all the companies registered in this program, more than 29 companies indicated that they had an accounting policy related to emission credits. One of the models used in accounting for carbon emission allowances is intangible assets accounting model. The companys measure emission credits and allowances issued to them and bought in the market by comparing with the cost of emissions. If a company is therefore issued with emission credits, it has a nominal zero cost. When a company buys carbon credits, it has costs associated with them which are the buying price of the carbon credits (Watchman, 2008). Under this technique, it is possible to value emission credits that have been issued at a fair value immediately they are received. Emission credits are subject to impairment under the intangible assets model impairment model and the assets that are fixed model to the point of amortization of the carbon credits (Newell, Boykoff Boyd, 2012). The carbon credits can also be accounted for under the inventory model. Under this model, the emission credits are measured using the weighted-average cost. Emission credits issued by relevant bodies in charge of carbon credits have zero costs attached to them. Weighted average cost of carbon emissions for a particularly period of time is valued by estimating the cost of fuel. Under this model, the emission allowances are ranked as inventory in a companys balance sheet and in the cash flow statements, they are classified as operating activities. The emission credits are also accounted as liability and gain recognition. In this, a company does nor recognize the obligation to deliver carbon credits to concerned bodies until the real level of carbon emissions for a particular period is more than the credit recorded on the balance sheet. A gain is usually recognized in the period in which the credits have been sold. Some companies however defers the income if the emissions were given for a future vintage year and they happen to be sold in the current year (Chen, Liu Hua, 2013). The gain in this case is considered as not realized since the company may fail to cover its emissions in the future vintage year due to the credits sold in the previous year. In accounting vintage year changes, all emissions have years of vintage allocated to them. Allowances that have not be used are transferred to future years. This practice is common because government agencies I charge of issuing emission allowances issue for many years simultaneously and hence need to exchange allowances between the years. Examples of emission allowance journal entries using various methods Details Debit Credit Allowances 10 Income differed 10 If a company receives 1000 tonnes of emission allowances, then the total value of emission allowance is (100010) =$10,000. This amount will be credited as income as emissions allowance. If the government offers companies in an industry a grant of 3.5 tonnes. It will be recorded as follows; Details Debit Credit Deferred earning in form of gov grant 2.5 Income Statement 2.5 The company recognizes income from the government grant that is equal to the cost of emissions and hence (2.51.2) Details Debit Credit Record on income statement (expense) 4 Liability due to emission 4 The company recognizes responsibility for emission and credits it on the income statement. Settling of obligation Details Debit Credit liability on emissions 20 Emission allowance 20 Settlement of the liability due to carbon pollution and delivery of allowances during the financial period indicated Accounting using the revaluation model Details Debit credit Issued allowances 20 Differed income from sale of allowance 20 End of 2014 year with a price of $14 Details Debit Credit Allowances 2 Equity (revaluation surplus) 2 If a company recognizes increase in the value of emission allowances it has by1,000 and the price per ton has increased to $14 from $12 then:` Details Debit Credit Transferred income 2.5 Record on statement of income 2.5 The company should recognize as income the government grant when the cost of emissions is calculated and it exceeds the grant (Brebbia, Longhurst Popov, 2011). Details Debit Credit Expense emissions 6 Emission burden(liability) 6 The company recognizes the burden for emission (4,000 ton /4 x 1= 1000 ton x 12 =12000). The burden on emission in this case is calculated at fair value. Consequences of emission allowances on financial statements The recording of emission allowances affects financial statement in various ways. The first reason why they affect financial statements is that they may bring a new aspect in the recording of financial information. The following is an evaluation of the consequences of emission allowances on specific financial records: Currently held emission allowances should be recorded as assets on the balance sheet. This is because a company expects to derive future benefits from holding an allowance since it will enable the company to produce high amount of GHG in the production of goods and services (Bostan, 2009). Furthermore, a company may decide to sell the allowance and generate cash which is an asset for the business. A purchase of emission allowance by a company should be recorded as an allowance asset. It increases the allowance asset and reduces the cash asset on the balance sheet. If it is on credit, it increases accounts payable. When a company uses the emission allowance by emitting the quantity of emission authorized, the allowance asset should be decreased to indicate a reduction in an asset. A corresponding allowance expense should be recorded to decrease net income in the income statement of the company. This is listed as the cost of pollution in most income statements of companies. Companies should make adjustments at the end of the year to the carrying value allowance asset accounts to bring it to the market value. Increase in price in the market, the Allowance asset account should be increased by the change in price(Daniel Lieberman, 2010).The equity account named Unrealized gain on Allowances of the company should also be increased by same amount (Bonham Ernst Young. 2008). When a company emits more carbon than its current allowance held. It should be recorded as an accrued expense which is a liability for the business. The company will then need to pay a fine or purchase additional carbon credits. Conclusion The report evaluates and describes the subject of emissions allowances. Emissions allowances is becoming popular means of ensuring environmental sustainability through the counting of carbon foot prints which can then be sold to other producers. This report evaluates the accounting methods used to account for emissions among various companies in different countries. There are no universally accepted standards on accounting for emission allowances and therefore the standards and accounting practices in this regard. Some of the common and most popular methods used by companies vary from country and a company has a choice on which accounting methods to use in this regard. One of the models used in accounting for carbon emission allowances is intangible assets accounting model. The companys measure emission credits and allowances issued to them and acquired in the market at cost and this cost is assumed to be the value of the emissions for that accounting period. The report analyzes the journal entries resulting from accounting for emissions and uses examples to illustrate how the item is recorded in the financial statement. The consequences of the emission allowances on the financial records is that they increase the emissions allowance account when they are bought and in turn decrease the cash account or accounts receivables. If emissions by a company exceed the emission allowance that a company holds, it will record it as emission allowance payable. This is a liability for the company and needs to be paid at a future date. References Antes, R., Hansju?rgens, B., Letmathe, P. (2006). Emissions trading and business. Heidelberg: Physica-Verlag. Burritt, R. (2011). Environmental management accounting and supply chain management. Dordrecht: Springer. Bonham, M., Ernst Young. (2008). International GAAP 2008: Generally accepted accounting practice under International financial reporting standards. Chichester, West Sussex, England: J. Wiley Sons. Bostan, I. (2009). Consideration Concerning Finanacial Statement in the Context Globalization. SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.1324954 Daniel Lieberman, M. (2010). Accounting for Climate Change. Springer Netherlands. Fusaro, P. C., James, T. (2013). Energy and emissions markets: Collision or convergence. Hoboken, N.J: Wiley. International Conference on Modelling, Monitoring and Management of Air Pollution, Brebbia, C. A., Longhurst, J. W. S., Popov, V. (2011). Air pollution XIX. Southampton, UK: WIT Press. International Conference on Low-carbon Transportation and Logistics, and Green Buildings, Chen, F., Liu, Y., Hua, G. (2013). 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